United States v. Chandler
410 U.S. 257 · Decided January 22, 1973 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
United States v. Chandler was decided on January 22, 1973 unanimously (9–0). The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Federal taxation of gifts and business expenses” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 410 U.S. 257 · 93 S. Ct. 880 · 35 L. Ed. 2d 247 · 1973 U.S. LEXIS 113
- Docket number
- 72-438
- Decided
- January 22, 1973
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation of gifts and business expenses
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
United States v. Chandler et al.
SCDB identifiers: case 1972-051, docket 1972-051-01.
Related decisions
Other cases on “Federal taxation of gifts and business expenses”
- United States v. Cartwright
- Fausner v. Commissioner of Internal Revenue
- Bob Jones University v. Simon
- Alexander v. 'americans United' Inc.
- Commissioner of Internal Revenue v. Kowalski et Ux.
- Central Illinois Public Service Co. v. United States
Cases on the same legal provision: Internal Revenue Code
- United States v. Basye
- United States v. Bishop
- United States v. Chicago
- United States v. Byrum
- Commissioner of Internal Revenue v. First Security Bank of Utah, N. A.
- United States v. Mississippi Chemical Corp.
Same Term, same area (Federal Taxation)
- United States v. Basye
- United States v. Cartwright
- United States v. Chicago
- Fausner v. Commissioner of Internal Revenue
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error